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Restructuring Plan (Tables)
9 Months Ended
Sep. 30, 2023
Restructuring and Related Activities [Abstract]  
Summary of Restructuring Activities by Type of Cost

The following table summarizes the charges related to restructuring activities by type of cost:

 

 

 

Three and Nine Months Ended September 30, 2023

 

 

 

Severance & Employee-Related Costs

 

 

Inventory Write-Off

 

 

Accelerated Depreciation

 

 

Facility and Other Exit Costs

 

 

Total

 

 

 

(Amounts in thousands)

 

Cost of product revenue

 

$

1,654

 

 

$

17,185

 

 

$

3,788

 

 

$

84

 

 

$

22,711

 

Research and development

 

 

34

 

 

 

 

 

 

1

 

 

 

 

 

 

35

 

Selling, general and administrative

 

 

1,142

 

 

 

 

 

 

27

 

 

 

97

 

 

 

1,266

 

 

 

$

2,830

 

 

$

17,185

 

 

$

3,816

 

 

$

181

 

 

$

24,012

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Summary of Activity Related to Restructuring Plan Activity related to the Restructuring Plan for the nine months ended September 30, 2023 was as follows (amounts in thousands):

 

 

 

Restructuring Costs

 

 

Amounts Paid in the Nine Months Ended September 30, 2023

 

 

Non-Cash Restructuring Items

 

 

Restructuring Liability

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Severance & employee-related costs

 

$

2,830

 

 

$

(2,478

)

 

$

(214

)

 

$

138

 

Inventory write-off

 

 

17,185

 

 

 

 

 

$

(17,185

)

 

 

 

Accelerated depreciation

 

 

3,816

 

 

 

 

 

$

(3,816

)

 

 

 

Facility exit and other exit costs

 

 

181

 

 

 

(171

)

 

$

(10

)

 

 

 

Total

 

$

24,012

 

 

$

(2,649

)

 

$

(21,225

)

 

$

138